Goto Section: 36.377 | 36.379 | Table of Contents

FCC 36.378
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  36.378   Category 2—Customer services (revenue accounting).

   (a) The Revenue Accounting proportion of Account 6620 expenses comprise
   the salaries and other expenses in Account 6620 directly assignable or
   allocable to the billing of customers and the accounting for revenues,
   including the supervision of such work.

   (b) Revenue Accounting expenses for the study area are separated on the
   basis of a Job Function analysis into three main classifications:
   Message processing expense, other billing and collecting expense, and
   carrier access charge billing and collecting expense.

   (1) Effective July 1, 2001, through December 31, 2024, study areas
   subject to price cap regulation, pursuant to § 61.41 of this chapter,
   shall assign the balance of Account 6620-Services to the
   classifications, as specified in paragraph (b) of this section, based
   on the relative percentage assignment of the balance of Account 6620 to
   those classifications during the twelve-month period ending December
   31, 2000.

   (2) [Reserved]

   (c) The term “ticket” denotes either a ticket prepared manually by an
   operator or the mechanized equivalent of such a ticket processed by the
   revenue accounting office.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33208 , June 21, 2001;  75 FR 30301 , June 1, 2010;  76 FR 30841 , May 27, 2011;  79 FR 36239 , June
   26, 2014]


Goto Section: 36.377 | 36.379

Goto Year: 2020 | 2022
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